Equity-initial value and partial equity methods

Reference no: EM13139510

Which one of the following varies between the equity, initial value and partial equity methods of accounting for an investment in a subsidiary?

A. The retained earnings of the parent company

B. Total assets on the consolidated balance sheet

C. Total liabilities on the consolidated balance sheet

D. The non-controlling interest in the subsidiary

E. The amount of consolidated cost of goods sold

Reference no: EM13139510

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